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Division of Taxation
EMPLOYER QUARTERLY REPORTS

The quarterly filing of the employer income tax withholdings and the UI/DI/FLI contributions is combined. Most employers will use Form NJ-927, while employers required to make weekly payments will use Form NJ-927W. You must be registered with the Division of Revenue to file using the Divison of Revenue Website or to obtain authorization to file through the Divisons electronic filing program (SFTP). If your business is already registered but you now have employees, you may change your registration records, either online or by submitting Form REG-C-L which can be downloaded for processing. You will then receive the necessary information for filing.

IMPORTANT NOTE: Beginning first quarter 2009, the State requires all business registrants to electronically report and remit all insurance contributions, wage reports and income tax withholdings (Forms NJ-927, NJ-927-W, NJ-927-H, NJ 500 and WR-30). You will no longer receive these forms in the mail each quarter.

ONLINE FILING
To access your online file to submit a return or payment, you will need to enter your New Jersey taxpayer identification number and either the PIN number or your registered taxpayer name. The online format will be similar to completing a paper return. Online payment options include e-check, credit card and electronic funds transfer (EFT) and payments may be scheduled for a future date. You will be provided a real time confirmation in this secured site that is available 24 hours daily. Filings for prior periods and amended returns may also be submitted electronically through the Divison's online application or electronic filing program (SFTP).

NOTE: The phone system previously used to file the employer quarterly report (NJ927, NJ927W and NJ927H) was eliminated on December 31, 2008. Employers filing these forms must now do so online or through the Division's electronic filing program (SFTP).

DOMESTIC EMPLOYERS
Employers of household (domestic) workers may report and remit income tax withholdings and unemployment and disability insurance contributions on an annual basis by using Form NJ-927H.

NOTE: Form NJ-927H is only used to report income tax and UI/DI contributions for household workers. Employers with other types of employees must use Form NJ-927/927W for reporting purposes.

SEASONAL EMPLOYERS
There are no special provisions for seasonal businesses. Seasonal employers, like all employers must file a report even if there is no liability for the period.
 

Last Updated: Thursday, 06/06/13


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